For merchants who have settled in Tmall, many people don't know how to deal with taxes. In fact, whether offline or online, it is to solve the problem of sales, and it is to sell goods to earn income. For Tmall, only enterprises can stay. If there is sales, they have to calculate taxes and issue invoices to customers, but many customers on the Internet are individual users, and many people don't need invoices. In the process of running a store, only a few users may need invoices. This makes it easy for many businesses to ignore this problem and don't know how to deal with taxes. However, it is not impossible for e-commerce law to gradually improve the compulsory taxation of e-commerce or introduce an independent tax supervision system in the past two years. Let's let Xiaobian sort out several important taxes and tax rates that Tmall needs to pay attention to.

The first is the value-added tax:

Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added. For Tmall merchants, most companies are general taxpayers, and general taxpayers sell goods.

The calculation formula is: tax payable = current output tax-current input tax (output tax: refers to the value-added tax calculated by taxpayers according to the sales volume and value-added tax rate. Input tax: refers to the value-added tax paid or undertaken by taxpayers when they purchase goods or accept processing, repair and replacement services and taxable services. )

Basic example

In April, Company A paid the product A 1 10,000 yuan, and the VAT input tax10.7 million yuan to obtain a special VAT invoice. The sales of product A including tax is 23,400 yuan.

Input tax = 1700 yuan

Output tax =23400/( 1+ 17%)? 17%=3400 yuan

Taxable amount =3400- 1700= 1700

Preferential policies:

On March 2 1, the Ministry of Finance issued the Announcement on Deepening the Reform of Value-added Tax. If the general VAT taxpayer has VAT taxable sales or imported goods, the original tax rate is 16%, and the tax rate is adjusted to13%; Where the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%.

Followed by corporate income tax:

The corporate income tax rate of general taxpayers is 25%. The statutory deduction of enterprise income tax is the item to determine the taxable income of enterprise income tax. According to the enterprise income tax regulations, the taxable income of an enterprise is determined by the total income of the enterprise MINUS the cost, expenses, losses and deductible items. Cost is the direct and indirect expenses incurred by taxpayers for producing, managing goods and providing services. Expenses refer to the sales expenses, management expenses and financial expenses incurred by taxpayers for producing and operating commodities and providing services. Losses refer to all kinds of non-operating expenses, operating losses and investment losses incurred by taxpayers in the process of production and operation. In addition, when calculating the taxable income of enterprises, if the taxpayer's financial accounting treatment is inconsistent with the tax regulations, it should be adjusted according to the tax regulations. In addition to costs, expenses and losses, the statutory deductions for enterprise income tax also stipulate some deductions that need to be adjusted according to tax laws and regulations.

Preferential policies:

However, the above policies can only be enjoyed in a small scope, and ordinary taxpayers cannot enjoy them.

individual income tax

Personal income tax = (salary-three insurances and one gold-tax exemption) X tax rate-quick deduction. In fact, the scope of personal income tax goes far beyond this. Salary income? It is only one of the tax ranges of personal income tax.

Stamp duty:

Stamp duty payable = income? 0.03%

Stamp duty is a very important tax adjustment. The tax rate design of stamp duty follows the principle of light tax burden and average burden. So the tax rate is relatively low; For example: business license, five yuan each; Housing lease contract, according to 1/1000 of the total lease; The purchase and sale contracts and technical contracts shall be calculated at three ten thousandths of the contract amount.

Finally, it is suggested that all business friends properly handle tax issues in the course of business operation. Many enterprises have been ordered to pay taxes by tax inspectors. All e-commerce companies know that the advantage of e-commerce is that the price is cheap, and it is normal for offline entities to make profits as low as three to five times. Some products have no profit at all. If you count taxes, you will definitely lose money. Therefore, it is best to consider taxes and fees when pricing, so as not to cause a lot of trouble.